The attraction for Tottenham’s new regime is perfectly clear. Bringing home Harry Kane would be a glorious coup, an absolute triumph.

There could be no better way to mark this new era than paying the £56.7 million needed to bring Kane from his stay in Bavaria, showing off their determination to the public.

Spurs are buying no longer in the business of selling, it would scream. They’re buying. And they’re buying for now. Not for later.

Vivienne Lewis, the daughter of billionaire Joe Lewis, along with chief executive Vinai Venkatesham, are leading the decisions in the boardroom after Levy’s era, and Kane gets along well with both of them.

Kane and his family maintain a very cordial relationship with the Lewis family, often spending holidays at their upscale golf resorts in Florida and the Caribbean.

The perfect move for Tottenham’s new regime would be bringing Harry Kane back to London

Kane had an issue with Daniel Levy – but has no such issue with the replacement board

Moreover, Spurs are in need of a top-tier centre forward, as it’s one of the few areas where they aren’t seeing emerging talent.

Even at 33, Kane would be a significant improvement over Richarlison, who is 28 and will have just a year left on his contract by season’s end, and Dominic Solanke, also 28, who is dealing with injuries affecting his second season. Mathys Tel, at 20, shows potential but still has much to learn.

The England captain is as close as you can get to guaranteed goals. Just as he was when he left Spurs two years ago.

Kane is proven in the Premier League and would be motivated to chase down the 44 goals required to pass Alan Shearer’s record in the competition.

Their big-spending competitors already have strong forward lines. Liverpool invested over £200 million this summer to acquire Alexander Isak and Hugo Ekitike. Meanwhile, Manchester United spent a similar amount on Bryan Mbeumo, Benjamin Sesko, and Matheus Cunha. Erling Haaland extended his contract with Manchester City.

It is difficult to see Kane taking the move to Arsenal and ruining his status at Spurs. And Chelsea appear so firmly set on their trading pattern it is hard to see them signing any player they cannot flip for profit.

If Shearer’s record really does matter to Kane, then Spurs look like his best bet.

‘If he wants to join us he’s more than welcome,’ smiled Thomas Frank on Tuesday.

Even at 33, Kane would be an upgrade on the options Spurs currently have and is as close as you can get to guaranteed goals

Kane would be motivated to chase down the 44 goals required to pass Alan Shearer’s Premier League record

Which coach in their right mind rejects the option of guaranteed goals?

But £56.7m for a 33-year-old is difficult to justify in the modern market if Profit and Sustainability is still alive, and Spurs would have to smash a pay structure they forced back down by selling Kane, Hugo Lloris and Heung-min Son.

Kane’s Bayern wage, thought to be more than £400,000 a week is approximately twice the top earner at Tottenham. And the top earner can be relied upon to inflate the earning power of his team-mates.

The pattern in modern markets has been to spend big transfer fees on younger talent on lower wages and develop them, and Spurs have been committed to this under technical director Johan Lange.

It would make more business sense to take him on a free a year later, at the age of 34. He looks like he could play for years and there would be parallels to his hero Teddy Sheringham, who left Spurs for four years at Manchester United and returned with a case full of winners’ medals at the age of 35 for a two-year swansong with his boyhood club.

Even if the Lewis family decide it is worth the investment next year, however, what of Kane? Is this what he wants? Do Spurs have an enduring attraction for him?

Does the flame still flicker? It would be a surprise. Two years chasing trophies with Bayern Munich has surely fed his ambitions beyond the relatively parochial motivation of catching Shearer.

He will challenge for the Bundesliga, Champions League and world titles if he stays put until the end of his contract in 2027 and leaves on a free when the world will be his oyster, signs an extension or negotiates a move to Spain where Barcelona are searching for a successor to 37-year-old Robert Lewandowski.

Spurs manager Thomas Frank said of Kane: ‘If he wants to join us he’s more than welcome’

Spurs, despite the Europa League success, are no closer to the biggest prizes than they were when he left.

‘Myself, I’m a traveller, I like to travel, I like to explore things as well,’ said Spurs boss Frank, not sounding as if he expected Kane to accept his open invitation as he pondered the hypotheticals.

Kane’s horizons have surely changed, too. He may be Chingford born and raised by has always adored the United States, where friends and former teammates Son and Lloris are playing in Los Angeles.

There is a certain logic to him making that step. If the Premier League has become the hottest destination for young players striving to reach the top, then MLS has become the choice of football’s world stars as they start to wind down.